Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

Pub. L. 111–312

88 sections of the Code credited to this law, found between Public Law 111-137 and Public Law 111-383.

• 26 U.S.C. § 23 — Renumbered §36C
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25 — Interest on certain home mortgages
• 26 U.S.C. § 25A — Hope and Lifetime Learning credits
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 25C — Nonbusiness energy property
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30 — Certain plug-in electric vehicles
• 26 U.S.C. § 30B — Alternative motor vehicle credit
• 26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
• 26 U.S.C. § 30D — New qualified plug-in electric drive motor vehicles
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 36C — Adoption expenses
• 26 U.S.C. § 40 — Alcohol, etc., used as fuel
• 26 U.S.C. § 40A — Biodiesel and renewable diesel used as fuel
• 26 U.S.C. § 41 — Credit for increasing research activities
• 26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
• 26 U.S.C. § 45A — Indian employment credit
• 26 U.S.C. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
• 26 U.S.C. § 45D — New markets tax credit
• 26 U.S.C. § 45G — Railroad track maintenance credit
• 26 U.S.C. § 45L — New energy efficient home credit
• 26 U.S.C. § 45M — Energy efficient appliance credit
• 26 U.S.C. § 45N — Mine rescue team training credit
• 26 U.S.C. § 45P — Employer wage credit for employees who are active duty members of the uniformed services
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 54E — Qualified zone academy bonds
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 132 — Certain fringe benefits
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 164 — Taxes
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 179E — Election to expense advanced mine safety equipment
• 26 U.S.C. § 181 — Treatment of certain qualified film and television productions
• 26 U.S.C. § 198 — Expensing of environmental remediation costs
• 26 U.S.C. § 199 — Income attributable to domestic production activities
• 26 U.S.C. § 222 — Qualified tuition and related expenses
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 451 — General rule for taxable year of inclusion
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 684 — Recognition of gain on certain transfers to certain foreign trusts and estates
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 953 — Insurance income
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 1014 — Basis of property acquired from a decedent
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1040 — Transfer of certain farm, etc., real property
• 26 U.S.C. § 1202 — Partial exclusion for gain from certain small business stock
• 26 U.S.C. § 1221 — Capital asset defined
• 26 U.S.C. § 1291 — Interest on tax deferral
• 26 U.S.C. § 1296 — Election of mark to market for marketable stock
• 26 U.S.C. § 1367 — Adjustments to basis of stock of shareholders, etc.
• 26 U.S.C. § 1391 — Designation procedure
• 26 U.S.C. § 1400 — Establishment of DC Zone
• 26 U.S.C. § 1400A — Tax-exempt economic development bonds
• 26 U.S.C. § 1400B — Zero percent capital gains rate
• 26 U.S.C. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 1400N — Tax benefits for Gulf Opportunity Zone
• 26 U.S.C. § 2001 — Imposition and rate of tax
• 26 U.S.C. § 2010 — Unified credit against estate tax
• 26 U.S.C. § 2105 — Property without the United States
• 26 U.S.C. § 2502 — Rate of tax
• 26 U.S.C. § 2505 — Unified credit against gift tax
• 26 U.S.C. § 2511 — Transfers in general
• 26 U.S.C. § 2631 — GST exemption
• 26 U.S.C. § 4947 — Application of taxes to certain nonexempt trusts
• 26 U.S.C. § 6018 — Estate tax returns
• 26 U.S.C. § 6019 — Gift tax returns
• 26 U.S.C. § 6075 — Time for filing estate and gift tax returns
• 26 U.S.C. § 6211 — Definition of a deficiency
• 26 U.S.C. § 6402 — Authority to make credits or refunds
• 26 U.S.C. § 6409 — Refunds disregarded in the administration of Federal programs and federally assisted programs
• 26 U.S.C. § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
• 26 U.S.C. § 6427 — Fuels not used for taxable purposes
• 26 U.S.C. § 6431 — Credit for qualified bonds allowed to issuer
• 26 U.S.C. § 7652 — Shipments to the United States
• 26 U.S.C. § 7701 — Definitions
• 31 U.S.C. § 1324 — Refund of internal revenue collections
• 45 U.S.C. § 352 — Benefits